Florida Statute 220.21 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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F.S. 220.21

220.21 Returns and records; regulations.—

(1) Every taxpayer liable for the tax imposed by this code shall keep such records, render such statements, make such returns and notices, and comply with such rules and regulations, as the department may from time to time prescribe. The director may require any taxpayer or class of taxpayers, by notice or by regulation, to make such returns and notices, render such statements, and keep such records as the director deems necessary to determine whether such taxpayer or taxpayers are liable for tax under this code.

(2) A taxpayer who is required to file its federal income tax return by electronic means on a separate or consolidated basis shall file returns required by this chapter by electronic means. For the reasons described in s. 213.755(9), the department may waive the requirement to file a return by electronic means for taxpayers that are unable to comply despite good faith efforts or due to circumstances beyond the taxpayer’s reasonable control. The provisions of this subsection are in addition to the requirements of s. 213.755 to electronically file returns and remit payments required under this chapter. The department may prescribe by rule the format and instructions necessary for electronic filing to ensure a full collection of taxes due. In addition to the authority granted under s. 213.755, the acceptable method of transfer, the method, form, and content of the electronic data interchange, and the means, if any, by which the taxpayer will be provided with an acknowledgment may be prescribed by the department. In the case of any failure to comply with the electronic filing requirements of this subsection, a penalty shall be added to the amount of tax due with such return equal to 5 percent of the amount of such tax for the first 30 days the return is not filed electronically, with an additional 5 percent of such tax for each additional month or fraction thereof, not to exceed $250 in the aggregate. The department may settle or compromise the penalty pursuant to s. 213.21. This penalty is in addition to any other penalty that may be applicable and shall be assessed, collected, and paid in the same manner as taxes.

(3) In addition to its authority under s. 213.755, the department may adopt rules requiring or allowing taxpayers to use an electronic filing system to file returns required by subsection (2), including any electronic systems developed by the Internal Revenue Service. Rulemaking authority requiring electronic filing is limited to the federal corporate income tax filing threshold for electronic filing as it exists on January 1, 2007.

History.—s. 1, ch. 71-984; s. 30, ch. 99-208; s. 31, ch. 2007-106.

F.S. 220.21 on Google Scholar

F.S. 220.21 on Casetext

Amendments to 220.21

Arrestable Offenses / Crimes under Fla. Stat. 220.21

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.21.

Annotations, Discussions, Cases:

Cases Citing Statute 220.21

Total Results: 20

Cash Wallace Pawley, Sr. v. First National Bank of South Miami, N.A.

Court: District Court of Appeal of Florida | Date Filed: 2024-08-28

Snippet: identification.”); DeWitt v. Duce, 408 So. 2d 216, 220-21 (Fla. 1981) (holding that where plaintiffs “had

Jennifer Ripple, etc. v. CBS Corporation

Court: Supreme Court of Florida | Date Filed: 2024-05-09

Snippet: Partial Summ. J. (citing Domino’s, 248 So. 3d at 220-21 (“It is the public policy of the state to shift

Yuri Salgadomartinez v. James Reyes, etc.

Court: District Court of Appeal of Florida | Date Filed: 2024-02-01

Snippet: Procedure 3.131. See Brooks v. State, 145 So. 3d 219, 220-21 (Fla. 1st DCA 2014) (finding the trial court’s

Raymond Profit v. State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2024-01-17

Snippet: reversible error. Brown v. State, 959 So. 2d 218, 220–21 (Fla. 2007) (citing State v. Powell, 674 So. 2d

KRISTOPHER MICHAEL GOODWIN vs STATE OF FLORIDA

Court: District Court of Appeal of Florida | Date Filed: 2023-06-16

Snippet: on interlocking charges.” Brown, 959 So. 2d at 220−21 (citations omitted). 4 This exception is warranted

JENNIFER RIPPLE, as Personal Representative of the ESTATE OF RICHARD D. COUNTER v. BENNET AUTO SUPPLY

Court: District Court of Appeal of Florida | Date Filed: 2022-03-30

Snippet: conflict with Kelly on this issue. Id. at 220-21. 3. Why We Favor Our Reasoning Over the Fifth

State of Florida v. Mark Anthony Poole

Court: Supreme Court of Florida | Date Filed: 2020-01-23

Snippet: Chesapeake & O. Ry. Co. v. Martin, 283 U.S. 209, 220-21 (1931))). While political decisions by the various

Robert Jacoby Turner v. State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2019-06-28

Snippet: 732-33 (Fla. 1996); see also Brown, 959 So. 2d at 220-21 (holding that a true inconsistent verdict occurred

STATE OF FLORIDA v. DERRICK JAMMELL PETTIS

Court: District Court of Appeal of Florida | Date Filed: 2019-03-06

Citation: 266 So. 3d 238

Snippet: 2d DCA 2006); State v. Gardner, 72 So. 3d 218, 220-21 (Fla. 2d DCA 2011); State v. Fischer, 987 So.

John Loveman Reese v. State of Florida

Court: Supreme Court of Florida | Date Filed: 2019-01-04

Citation: 261 So. 3d 1246

Snippet: See Hitchcock , 226 So.3d at 220-21 (Pariente, J., dissenting); Asay V

Randall Scott Jones v. State of Florida

Court: Supreme Court of Florida | Date Filed: 2018-12-13

Citation: 259 So. 3d 803

Snippet: See Hitchcock , 226 So.3d at 220-21 (Pariente, J., dissenting). Applying

CAROL F. JOHNSON v. HEARTLAND OF FORT MYERS, FL, LLC

Court: District Court of Appeal of Florida | Date Filed: 2018-11-07

Citation: 257 So. 3d 634

Snippet: Garden of Winter Haven, LLC., 201 So. 3d 218, 220-21 (Fla. 2d DCA 2016), Ms. Johnson argues that the

Robert Ira Peede v. State of Florida

Court: Supreme Court of Florida | Date Filed: 2018-07-19

Citation: 249 So. 3d 1181

Snippet: *1183 Hitchcock , 226 So.3d at 220-21 (Pariente, J., dissenting). Applying

Daniel Lee Doyle v. State of Florida

Court: Supreme Court of Florida | Date Filed: 2018-06-26

Citation: 247 So. 3d 392

Snippet: Doyle. Hitchcock , 226 So.3d at 220-21 (Pariente, J., dissenting). Applying

SDI Quarry a/k/a Atlantic Civil, Inc. v. Gateway Estates Park Condominium Association

Court: District Court of Appeal of Florida | Date Filed: 2018-06-22

Citation: 249 So. 3d 1287

Snippet: 1997); Moon v. Harco Drugs, Inc., 435 So. 2d 218, 220-21 (Ala. 1983); Donaldson v. Amerikohl Mining, Inc

William Reaves v. State of Florida

Court: Supreme Court of Florida | Date Filed: 2018-05-02

Citation: 241 So. 3d 63

Snippet: Reaves. Hitchcock , 226 So.3d at 220-21 (Pariente, J., dissenting). Applying

Steven Maurice Evans v. State of Florida – on Rehearing

Court: Supreme Court of Florida | Date Filed: 2018-04-26

Snippet: recommendation. Hitchcock, 226 So. 3d at 220-21 (Pariente, J., dissenting) (footnote omitted).

& SC13-2422 Gerhard Hojan v. State of Florida & Gerhard Hojan v. Julie L. Jones, etc.

Court: Supreme Court of Florida | Date Filed: 2017-01-31

Citation: 212 So. 3d 982

Snippet: 1080-82 (Fla. 2008); Power v. State, 992 So.2d 218, 220-21 (Fla. 2008); Woodel v. State, 985 So.2d 524, 533-34

City of Sunny Isles Beach v. Calvary Corp.

Court: District Court of Appeal of Florida | Date Filed: 2017-01-25

Citation: 208 So. 3d 1247, 2017 WL 361945, 2017 Fla. App. LEXIS 723

Snippet: date. [[Image here]] Yoder, 81 So.2d at 220-21 (citations omitted). In the case before us, the

State v. Ross

Court: District Court of Appeal of Florida | Date Filed: 2016-12-09

Citation: 209 So. 3d 606, 2016 Fla. App. LEXIS 18209

Snippet: 1006-07; see also State v. Gardner, 72 So.3d 218, 220-21 (Fla. 2d DCA 2011) (reversing order suppressing